id	sid	eid	entity	type
cjfa-50376	1	1	copernican journal of finance & accounting	ORG
cjfa-50376	1	2	copernican journal of finance & accounting e-issn	ORG
cjfa-50376	1	3	2300-3065	CARDINAL
cjfa-50376	1	4	2300-1240	CARDINAL
cjfa-50376	1	5	12	CARDINAL
cjfa-50376	1	6	2	CARDINAL
cjfa-50376	1	7	quarterly	DATE
cjfa-50376	2	1	dr hab	PERSON
cjfa-50376	3	1	leszek dziawgo	ORG
cjfa-50376	3	2	dr dorota krupa	PERSON
cjfa-50376	3	3	dr ewa chojnacka-pelowska	PERSON
cjfa-50376	3	4	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-50376	3	5	dr hab	PERSON
cjfa-50376	4	1	damian walczak	PERSON
cjfa-50376	5	1	umk	ORG
cjfa-50376	5	2	anna olewnik-dejewska	PERSON
cjfa-50376	6	1	mustafa akan	PERSON
cjfa-50376	6	2	dogus university	ORG
cjfa-50376	6	3	istanbul	GPE
cjfa-50376	6	4	turkey	GPE
cjfa-50376	7	1	gordon chang	PERSON
cjfa-50376	7	2	national taiwan university of science and technology	ORG
cjfa-50376	7	3	taiwan	GPE
cjfa-50376	8	1	sandra isabel goncalves da saude	PERSON
cjfa-50376	8	2	instituto politecnico de beja	ORG
cjfa-50376	8	3	portugal prof	ORG
cjfa-50376	9	1	luis otero gonzález	PERSON
cjfa-50376	9	2	universidad de santiago de compostela	PERSON
cjfa-50376	9	3	spain	GPE
cjfa-50376	10	1	christiane goodfellow	PERSON
cjfa-50376	10	2	jade hochschule wilhelmshaven	ORG
cjfa-50376	10	3	germany	GPE
cjfa-50376	11	1	günter hofbauer	PERSON
cjfa-50376	11	2	technische hochschule ingolstadt business school	ORG
cjfa-50376	11	3	ingolstadt	GPE
cjfa-50376	11	4	germany prof	GPE
cjfa-50376	12	1	rytis krušinskas	PERSON
cjfa-50376	12	2	kaunas university of technology	ORG
cjfa-50376	12	3	lithuania	GPE
cjfa-50376	13	1	monika marcinkowska	PERSON
cjfa-50376	13	2	university of lodz	ORG
cjfa-50376	13	3	poland	GPE
cjfa-50376	14	1	juan-antonio mondéjar-jiménez	PERSON
cjfa-50376	14	2	universidad de castilla	ORG
cjfa-50376	14	3	la mancha	FAC
cjfa-50376	14	4	spain	GPE
cjfa-50376	15	1	david naranjo-gil	PERSON
cjfa-50376	15	2	universidad pablo de olavide	PERSON
cjfa-50376	15	3	sevilla	GPE
cjfa-50376	15	4	spain	GPE
cjfa-50376	16	1	stanisław owsiak	PERSON
cjfa-50376	16	2	cracow university of economics	ORG
cjfa-50376	16	3	poland	GPE
cjfa-50376	17	1	wiesława przybylska-kapuścińska	PERSON
cjfa-50376	17	2	wsb university	ORG
cjfa-50376	17	3	poznań	GPE
cjfa-50376	17	4	poland	GPE
cjfa-50376	18	1	małgorzata zaleska	PERSON
cjfa-50376	18	2	warsaw school of economics	ORG
cjfa-50376	18	3	poland	GPE
cjfa-50376	22	1	dr hab	PERSON
cjfa-50376	23	1	piotr fiszeder e n g l	PERSON
cjfa-50376	25	1	dominik liszkowski	PERSON
cjfa-50376	27	1	dr hab	PERSON
cjfa-50376	31	1	dr hab	PERSON
cjfa-50376	32	1	danuta dziawgo	PERSON
cjfa-50376	39	1	dr hab	PERSON
cjfa-50376	40	1	józef stawicki	PERSON
cjfa-50376	41	1	2300-3065	CARDINAL
cjfa-50376	41	2	2300-1240	CARDINAL
cjfa-50376	42	1	stronie internetowej	ORG
cjfa-50376	43	1	2023	CARDINAL
cjfa-50376	43	2	mikołaja	ORG
cjfa-50376	43	3	2023	CARDINAL
cjfa-50376	43	4	nicolaus copernicus university	ORG
cjfa-50376	43	5	11	CARDINAL
cjfa-50376	43	6	87	CARDINAL
cjfa-50376	43	7	10	CARDINAL
cjfa-50376	43	8	13a	CARDINAL
cjfa-50376	43	9	87	CARDINAL
cjfa-50376	43	10	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-50376	43	11	2021	CARDINAL
cjfa-50376	43	12	100.00	CARDINAL
cjfa-50376	43	13	reviewers prof	ORG
cjfa-50376	44	1	buljan barbača	PERSON
cjfa-50376	44	2	croatia prof	ORG
cjfa-50376	45	1	francesca bartolacci	PERSON
cjfa-50376	45	2	university of macerata	ORG
cjfa-50376	45	3	italy prof	GPE
cjfa-50376	46	1	jasna bogovac	PERSON
cjfa-50376	46	2	university of zagreb	ORG
cjfa-50376	46	3	croatia prof	ORG
cjfa-50376	47	1	andrzej buszko	PERSON
cjfa-50376	47	2	olsztyn	GPE
cjfa-50376	47	3	poland	GPE
cjfa-50376	48	1	josé raúl canay-pazos	PERSON
cjfa-50376	48	2	de santiago de compostela	ORG
cjfa-50376	48	3	spain	GPE
cjfa-50376	49	1	nicola giuseppe castellano	PERSON
cjfa-50376	49	2	italy prof	GPE
cjfa-50376	50	1	andrzej cwynar	PERSON
cjfa-50376	50	2	university of economics	ORG
cjfa-50376	50	3	poland	GPE
cjfa-50376	51	1	catherine deffains-crapsky	PERSON
cjfa-50376	51	2	université d’angers	ORG
cjfa-50376	51	3	france prof	ORG
cjfa-50376	52	1	cristina gânescu	PERSON
cjfa-50376	52	2	constantin brâncoveanu din pitești	PERSON
cjfa-50376	52	3	romania prof	GPE
cjfa-50376	53	1	jerzy gierusz	PERSON
cjfa-50376	53	2	gdansk university	ORG
cjfa-50376	53	3	poland	GPE
cjfa-50376	54	1	dirk kiesewetter	PERSON
cjfa-50376	54	2	julius-maximilians-universität würzburg	PERSON
cjfa-50376	54	3	germany	GPE
cjfa-50376	55	1	jan koleśnik	PERSON
cjfa-50376	55	2	warsaw school of economics	ORG
cjfa-50376	55	3	poland	GPE
cjfa-50376	56	1	konovalova	PERSON
cjfa-50376	56	2	riga	GPE
cjfa-50376	56	3	latvia	GPE
cjfa-50376	57	1	zbigniew krysiak	PERSON
cjfa-50376	57	2	warsaw school of economics	ORG
cjfa-50376	57	3	poland	GPE
cjfa-50376	58	1	nicoletta marinelli	PERSON
cjfa-50376	58	2	university of macerata	ORG
cjfa-50376	58	3	italy prof	GPE
cjfa-50376	59	1	astrida miceikienė	PERSON
cjfa-50376	59	2	vytautas magnus university	ORG
cjfa-50376	59	3	lithuania	GPE
cjfa-50376	60	1	university of ruse	ORG
cjfa-50376	60	2	bulgaria	GPE
cjfa-50376	61	1	ewa miklaszewska	PERSON
cjfa-50376	61	2	cracow university of economics	ORG
cjfa-50376	61	3	poland	GPE
cjfa-50376	62	1	emil papazov	PERSON
cjfa-50376	62	2	university of national and world economy, sofia	ORG
cjfa-50376	62	3	bulgaria prof	GPE
cjfa-50376	63	1	ángel peiró signes	PERSON
cjfa-50376	63	2	universidad politécnica de valencia	ORG
cjfa-50376	63	3	spain	GPE
cjfa-50376	64	1	pereira	GPE
cjfa-50376	64	2	politécnico	NORP
cjfa-50376	64	3	porto	GPE
cjfa-50376	64	4	portugal prof	ORG
cjfa-50376	65	1	wojciech piotrowicz	ORG
cjfa-50376	65	2	university of oxford	ORG
cjfa-50376	65	3	britain	GPE
cjfa-50376	66	1	francisco	GPE
cjfa-50376	66	2	del cubo	GPE
cjfa-50376	66	3	universidad de castilla-la mancha	ORG
cjfa-50376	66	4	spain	GPE
cjfa-50376	67	1	maria del val	PERSON
cjfa-50376	67	2	universidad politécnica de valencia	ORG
cjfa-50376	67	3	spain	GPE
cjfa-50376	68	1	nirundon tapachai	PERSON
cjfa-50376	68	2	kasetsart university	ORG
cjfa-50376	68	3	thailand	GPE
cjfa-50376	69	1	waldemar tarczyński	PERSON
cjfa-50376	69	2	szczecin university	ORG
cjfa-50376	69	3	poland	GPE
cjfa-50376	70	1	gerard olivar tost	PERSON
cjfa-50376	70	2	national university of colombia	ORG
cjfa-50376	70	3	colombia	GPE
cjfa-50376	71	1	yolanda trujillo-adria	PERSON
cjfa-50376	71	2	universitat politècnica de valència	ORG
cjfa-50376	71	3	spain	GPE
cjfa-50376	72	1	jan turyna	GPE
cjfa-50376	72	2	warsaw university	ORG
cjfa-50376	72	3	poland	GPE
cjfa-50376	73	1	joanna wielgórska-leszczyńska	PERSON
cjfa-50376	73	2	warsaw school of economics	ORG
cjfa-50376	73	3	poland	GPE
cjfa-50376	73	4	gaye acikdilli	PERSON
cjfa-50376	73	5	abdullah bugra	PERSON
cjfa-50376	73	6	soylu service trust	ORG
cjfa-50376	74	1	turkey	GPE
cjfa-50376	74	2	9 atul bansal	QUANTITY
cjfa-50376	74	3	durga prasad	ORG
cjfa-50376	74	4	rahul kumar	PERSON
cjfa-50376	75	1	27	CARDINAL
cjfa-50376	75	2	daniel maier	PERSON
cjfa-50376	77	1	47	CARDINAL
cjfa-50376	77	2	ramat	GPE
cjfa-50376	77	3	titilayo salman	PERSON
cjfa-50376	77	4	segun abogun	ORG
cjfa-50376	77	5	nigerian	NORP
cjfa-50376	78	1	59	CARDINAL
cjfa-50376	78	2	tanja sinha	PERSON
cjfa-50376	78	3	covid-19	PRODUCT
cjfa-50376	78	4	79	CARDINAL
cjfa-50376	79	1	99	CARDINAL